Tex. Tax Code § 351.10713
This is the official text of Tex. Tax Code § 351.10713, part of Texas’s Tax Code — governs state and local taxation.
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§ 351.10713. ALLOCATION OF REVENUE FOR CONSTRUCTION, EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES.
Official statutory text
(a) This section applies only to a municipality that is the county seat of a county:
(1) that borders the Gulf of Mexico; and
(2) through which the Colorado River flows.
(b) Notwithstanding any other provision of this chapter and subject to Subsections (c), (d), and (e), a municipality to which this section applies may, for the purpose of promoting tourism and the convention and hotel industry, use revenue derived from the municipal hotel occupancy tax to:
(1) construct and expand recreational or sports facilities and fields owned by the municipality or another governmental entity; and
(2) operate recreational or sports facilities and fields owned by the municipality or another governmental entity.
(c) A municipality to which this section applies that uses municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(1):
(1) shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the events held at the recreational or sports facilities and fields for five years after the date the construction or expansion of the facilities and fields is complete;
(2) may not spend municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(1) in a total amount that exceeds the amount of area hotel revenue attributable to the construction or expansion of the facilities and fields; and
(3) shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the construction or expansion of the facilities and fields to the municipality's hotel occupancy tax revenue fund.
(d) A municipality to which this section applies may not use municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(2) in an amount each year that exceeds the amount of area hotel revenue in that year attributable to events held at the recreational or sports facilities and fields.
(e) If a municipality to which this section applies uses revenue derived from the municipal hotel occupancy tax for a purpose described by Subsection (b), the municipality may not reduce the percentage of revenue from that tax allocated for a purpose described by Section 351.101(a)(3) to a percentage that is less than the average percentage of that revenue allocated by the municipality for that purpose during the 36-month period preceding the date the municipality begins using the revenue for a purpose described by Subsection (b).
(1) that borders the Gulf of Mexico; and
(2) through which the Colorado River flows.
(b) Notwithstanding any other provision of this chapter and subject to Subsections (c), (d), and (e), a municipality to which this section applies may, for the purpose of promoting tourism and the convention and hotel industry, use revenue derived from the municipal hotel occupancy tax to:
(1) construct and expand recreational or sports facilities and fields owned by the municipality or another governmental entity; and
(2) operate recreational or sports facilities and fields owned by the municipality or another governmental entity.
(c) A municipality to which this section applies that uses municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(1):
(1) shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the events held at the recreational or sports facilities and fields for five years after the date the construction or expansion of the facilities and fields is complete;
(2) may not spend municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(1) in a total amount that exceeds the amount of area hotel revenue attributable to the construction or expansion of the facilities and fields; and
(3) shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the construction or expansion of the facilities and fields to the municipality's hotel occupancy tax revenue fund.
(d) A municipality to which this section applies may not use municipal hotel occupancy tax revenue for a purpose described by Subsection (b)(2) in an amount each year that exceeds the amount of area hotel revenue in that year attributable to events held at the recreational or sports facilities and fields.
(e) If a municipality to which this section applies uses revenue derived from the municipal hotel occupancy tax for a purpose described by Subsection (b), the municipality may not reduce the percentage of revenue from that tax allocated for a purpose described by Section 351.101(a)(3) to a percentage that is less than the average percentage of that revenue allocated by the municipality for that purpose during the 36-month period preceding the date the municipality begins using the revenue for a purpose described by Subsection (b).
Status: in_force · Read it on the official government site
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